http://www.legislation.gov.uk/ukpga/1988/1/section/789Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 PART XVIII DOUBLE TAXATION RELIEF CHAPTER I THE PRINCIPAL RELIEFS Arrangements made under old law.789. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 789 repealed (1.4.2010 with effect in accordance with s. 381(1) of the repealing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 8 para. 14, Sch. 10 Pt. 1 (with Sch. 9)Pt. 18 Chs. 1, 2 modified (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 277(1), 289 (with ss. 60, 101(1), 171, 201(3))Pt. 18 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 20 para. 10 (as amended by Finance Act 1995 (c. 4), s. 122(4)(5)) (with Sch. 20 para. 12(2)(a))Pt. 18 applied (with effect in accordance with Sch. 29 Pt. 14 of the affecting Act) by Finance Act 2002 (c. 23), Sch. 29 para. 87Pt. 18 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 107(5)Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 16)Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30E(5) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(1))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 1 para. 19)Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 para. 12C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 8)Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 para. 30C(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 10)Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 para. 87A(3) (as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 2 para. 12)Pt. 18 applied by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 140H(3), 140I(3), 140J(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 1)Pt. 18 applied by Finance Act 1996 (c. 8), Sch. 9 paras. 12H(3), 12I(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 2)Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 26 paras. 30G(3), 30H(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 4)Pt. 18 applied by Finance Act 2002 (c. 23), Sch. 29 paras. 85B(3), 85C(3) (as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by S.I. 2008/1579, reg. 4(2))) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), Sch. 3 para. 5)Pt. 18: power to amend conferred (1.4.2009 with effect in accordance with s. 1329(1) of the affecting Act) by Corporation Tax Act 2009 (c. 4), s. 533(2)(3) (with Sch. 2 Pts. 1, 2)Pt. 18 modified (with effect in accordance with s. 56(3) of the modifying Act) by Finance Act 2009 (c. 10), s. 56(1)
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PART XVIII
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<Title> DOUBLE TAXATION RELIEF</Title>
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CHAPTER I
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<Title> THE PRINCIPAL RELIEFS</Title>
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<Title> Arrangements made under old law.</Title>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="c11735" Year="2010" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
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,
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,
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of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c11752" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
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,
<CitationSubRef id="c11754" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c11752" SectionRef="section-289">289</CitationSubRef>
(with
<CitationSubRef id="c11755" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/60" CitationRef="c11752" SectionRef="section-60">ss. 60</CitationSubRef>
,
<CitationSubRef id="c11756" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1" CitationRef="c11752" SectionRef="section-101-1">101(1)</CitationSubRef>
,
<CitationSubRef id="c11757" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/171" CitationRef="c11752" SectionRef="section-171">171</CitationSubRef>
,
<CitationSubRef id="c11758" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c11752" SectionRef="section-201-3">201(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c22900391" Type="C">
<Para>
<Text>
<CitationSubRef id="c12336" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
modified (3.5.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c12337" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Finance Act 1994">Finance Act 1994 (c. 9)</Citation>
,
<CitationSubRef id="c12338" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/20/paragraph/10" Operative="true" CitationRef="c12337" SectionRef="schedule-20-paragraph-10">Sch. 20 para. 10</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c12339" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4" Title="Finance Act 1995">Finance Act 1995 (c. 4)</Citation>
,
<CitationSubRef id="c12340" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/122/4/5" Operative="true" CitationRef="c12339" SectionRef="section-122-4-5">s. 122(4)(5)</CitationSubRef>
) (with Sch. 20 para. 12(2)(a))
</Text>
</Para>
</Commentary>
<Commentary id="c22900401" Type="C">
<Para>
<Text>
<CitationSubRef id="c12341" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied (with effect in accordance with Sch. 29 Pt. 14 of the affecting Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12342" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12343" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/29/paragraph/87" Operative="true" CitationRef="c12342" SectionRef="schedule-29-paragraph-87">Sch. 29 para. 87</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23798871" Type="C">
<Para>
<Text>
<CitationSubRef id="c12344" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
modified (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c12345" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c12346" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/107/5" Operative="true" CitationRef="c12345" SectionRef="section-107-5">s. 107(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23798881" Type="C">
<Para>
<Text>
<CitationSubRef id="c12347" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c12348" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Finance Act 1996">Finance Act 1996 (c. 8)</Citation>
,
<CitationSubRef id="c12349" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/9/paragraph/12E/5" Operative="true" CitationRef="c12348" SectionRef="schedule-9-paragraph-12E-5">Sch. 9 para. 12E(5)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12350" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12351" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/1" Operative="true" CitationRef="c12350" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12352" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12353" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/1/paragraph/16" Operative="true" CitationRef="c12352" SectionRef="schedule-1-paragraph-16">Sch. 1 para. 16</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798891" Type="C">
<Para>
<Text>
<CitationSubRef id="c12354" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12355" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12356" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/26/paragraph/30E/5" Operative="true" CitationRef="c12355" SectionRef="schedule-26-paragraph-30E-5">Sch. 26 para. 30E(5)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(1) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12357" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12358" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/1" Operative="true" CitationRef="c12357" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12359" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12360" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/1/paragraph/19" Operative="true" CitationRef="c12359" SectionRef="schedule-1-paragraph-19">Sch. 1 para. 19</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798901" Type="C">
<Para>
<Text>
<CitationSubRef id="c12361" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c12362" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Finance Act 1996">Finance Act 1996 (c. 8)</Citation>
,
<CitationSubRef id="c12363" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/9/paragraph/12C/3" Operative="true" CitationRef="c12362" SectionRef="schedule-9-paragraph-12C-3">Sch. 9 para. 12C(3)</CitationSubRef>
(as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12364" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12365" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/2/paragraph/8" Operative="true" CitationRef="c12364" SectionRef="schedule-2-paragraph-8">Sch. 2 para. 8</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798911" Type="C">
<Para>
<Text>
<CitationSubRef id="c12366" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12367" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12368" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/26/paragraph/30C/3" Operative="true" CitationRef="c12367" SectionRef="schedule-26-paragraph-30C-3">Sch. 26 para. 30C(3)</CitationSubRef>
(as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12369" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12370" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/2/paragraph/10" Operative="true" CitationRef="c12369" SectionRef="schedule-2-paragraph-10">Sch. 2 para. 10</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798921" Type="C">
<Para>
<Text>
<CitationSubRef id="c12371" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12372" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12373" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/29/paragraph/87A/3" Operative="true" CitationRef="c12372" SectionRef="schedule-29-paragraph-87A-3">Sch. 29 para. 87A(3)</CitationSubRef>
(as substituted (29.11.2007 with effect in accordance with regs. 1(2), 3(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12374" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12375" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/2/paragraph/12" Operative="true" CitationRef="c12374" SectionRef="schedule-2-paragraph-12">Sch. 2 para. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798931" Type="C">
<Para>
<Text>
<CitationSubRef id="c12376" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c12377" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c12378" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/140H/3" Operative="true" CitationRef="c12377" SectionRef="section-140H-3">ss. 140H(3)</CitationSubRef>
,
<CitationSubRef id="c12379" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/140I/3" CitationRef="c12377" SectionRef="section-140I-3">140I(3)</CitationSubRef>
,
<CitationSubRef id="c12380" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/140J/3" CitationRef="c12377" SectionRef="section-140J-3">140J(3)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12381" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12382" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/2" Operative="true" CitationRef="c12381" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12383" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12384" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/3/paragraph/1" Operative="true" CitationRef="c12383" SectionRef="schedule-3-paragraph-1">Sch. 3 para. 1</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798941" Type="C">
<Para>
<Text>
<CitationSubRef id="c12385" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c12386" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Finance Act 1996">Finance Act 1996 (c. 8)</Citation>
,
<CitationSubRef id="c12387" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/9/paragraph/12H/3" CitationRef="c12386" SectionRef="schedule-9-paragraph-12H-3">Sch. 9 paras. 12H(3)</CitationSubRef>
,
<CitationSubRef id="c12388" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/9/paragraph/12I/3" Operative="true" CitationRef="c12386" SectionRef="schedule-9-paragraph-12I-3">12I(3)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12389" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12390" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/2" Operative="true" CitationRef="c12389" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12391" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12392" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/3/paragraph/2" Operative="true" CitationRef="c12391" SectionRef="schedule-3-paragraph-2">Sch. 3 para. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798951" Type="C">
<Para>
<Text>
<CitationSubRef id="c12393" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12394" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12395" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/26/paragraph/30G/3" CitationRef="c12394" SectionRef="schedule-26-paragraph-30G-3">Sch. 26 paras. 30G(3)</CitationSubRef>
,
<CitationSubRef id="c12396" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/26/paragraph/30H/3" Operative="true" CitationRef="c12394" SectionRef="schedule-26-paragraph-30H-3">30H(3)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12397" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12398" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/2" Operative="true" CitationRef="c12397" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12399" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12400" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/3/paragraph/4" Operative="true" CitationRef="c12399" SectionRef="schedule-3-paragraph-4">Sch. 3 para. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798961" Type="C">
<Para>
<Text>
<CitationSubRef id="c12401" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c12402" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23" Title="Finance Act 2002">Finance Act 2002 (c. 23)</Citation>
,
<CitationSubRef id="c12403" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/29/paragraph/85B/3" CitationRef="c12402" SectionRef="schedule-29-paragraph-85B-3">Sch. 29 paras. 85B(3)</CitationSubRef>
,
<CitationSubRef id="c12404" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/29/paragraph/85C/3" Operative="true" CitationRef="c12402" SectionRef="schedule-29-paragraph-85C-3">85C(3)</CitationSubRef>
(as inserted (29.11.2007 with effect in accordance with regs. 1(2), 3(3) of the amending S.I. (as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/1579" id="c12405" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="1579">S.I. 2008/1579</Citation>
,
<CitationSubRef id="c12406" URI="http://www.legislation.gov.uk/id/uksi/2008/1579/regulation/4/2" Operative="true" CitationRef="c12405" SectionRef="regulation-4-2">reg. 4(2)</CitationSubRef>
)) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/3186" id="c12407" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="3186" Title="The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007">The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186)</Citation>
,
<CitationSubRef id="c12408" URI="http://www.legislation.gov.uk/id/uksi/2007/3186/schedule/3/paragraph/5" Operative="true" CitationRef="c12407" SectionRef="schedule-3-paragraph-5">Sch. 3 para. 5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798971" Type="C">
<Para>
<Text>
<CitationSubRef id="c12409" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
: power to amend conferred (1.4.2009 with effect in accordance with s. 1329(1) of the affecting Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/4" id="c12410" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="4" Title="Corporation Tax Act 2009">Corporation Tax Act 2009 (c. 4)</Citation>
,
<CitationSubRef id="c12411" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/533/2/3" Operative="true" CitationRef="c12410" SectionRef="section-533-2-3">s. 533(2)(3)</CitationSubRef>
(with
<CitationSubRef id="c12412" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/1" CitationRef="c12410" SectionRef="schedule-2-part-1">Sch. 2 Pts. 1</CitationSubRef>
,
<CitationSubRef id="c12413" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2/part/2" CitationRef="c12410" SectionRef="schedule-2-part-2">2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c23798981" Type="C">
<Para>
<Text>
<CitationSubRef id="c12414" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/part/18" SectionRef="part-18">Pt. 18</CitationSubRef>
modified (with effect in accordance with s. 56(3) of the modifying Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c12415" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef id="c12416" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/56/1" Operative="true" CitationRef="c12415" SectionRef="section-56-1">s. 56(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>